MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Judiciary, Division A

By: Senator(s) Suber, McCaughn

Senate Bill 2472

AN ACT TO AMEND SECTION 1, CHAPTER 386, LAWS OF 2025, TO RECONSTITUTE THE TAX SALES STUDY COMMITTEE; TO PROVIDE THAT APPOINTMENTS AND CERTAIN PROCEDURE EFFECTIVE BEFORE THE COMMITTEE'S DISSOLUTION SHALL BE EFFECTIVE FOR THE RECONSTITUTED COMMITTEE; TO PROVIDE A DATE ON WHICH THE STUDY COMMITTEE SHALL DISSOLVE; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 1, Chapter 386, Laws of 2025, is amended as follows:

     Section 1.  (1)  There is created a study committee for the purpose of studying the problem of unmerchantable and uninsurable titles resulting from sales of land for nonpayment of taxes, blight created as a result of the current tax sale process, and other inconsistencies within the current sale process and for the purpose of recommending solutions.  The committee shall be known as the "Tax Sales Study Committee."  The committee shall be comprised of the following seven (7) members:

          (a)  Two (2) members of the Senate, to be appointed by the Lieutenant Governor;

          (b)  Two (2) members of the House, to be appointed by the Speaker of the House of Representatives;

          (c)  One (1) chancery clerk, to be appointed by the Lieutenant Governor;

          (d)  One (1) tax assessor, to be appointed by the Speaker of the House of Representatives; and

          (e)  The Secretary of State, or a designee, as ex officio, nonvoting member.

     (2)  Appointments to the study committee shall be made within thirty (30) days of the effective date of this act.  At the first meeting, the committee shall elect from among its membership a chairman, a vice chairman and any other officers determined to be necessary, and shall adopt rules for transacting business and keeping records.  The appointments made to the study committee and the procedure adopted by the committee before its dissolution on January 1, 2026, shall be effective upon the date of passage for the reconstituted committee.  Any vacancies on the committee shall be filled in the manner set forth for the original appointment.

     (3)  A majority of the members of the study committee shall constitute a quorum.  In the adoption of rules, resolutions and reports, and in the election of a chairman, vice chairman and any other officers determined to be necessary, an affirmative vote of a majority of the members present shall be required.

     (4)  The Secretary of State shall provide the staff and other support necessary for the study committee to perform its duties.

     (5)  To effectuate the purposes of this act, any department, division, board, bureau, committee, institution or agency of the state, or any political subdivision thereof, shall, at the request of the chairman of the study committee, provide the facilities, assistance, information and data needed to enable the study committee to carry out its duties.

     (6)  The study committee shall be dissolved on or before January 1, * * * 2026 2027.

     SECTION 2.  This act shall take effect and be in force from and after its passage.